Trust Formation in Management Accountants by Managers – A Comparison of Men and Women
47 Pages Posted: 19 Oct 2015
Date Written: October 6, 2014
The formation of trust between managers and the management accountants who work for them is examined on the basis of the integrative model of trust devised by Mayer/Davis/Schoorman (1995). Particular consideration is given to the question of whether there are differences between male and female managers in the formation of trust. The study evaluates the answers provided by 446 managers predominantly from the first and second levels of management of German companies. The most important factors in the formation of trust are the perceived abilities and integrity of the management accountants. A group test allows differences in the formation of trust that depend on the manager's gender to be explored. In the female managers trust formation, for example, their propensity to trust, their educational background, the level they are at in the hierarchy and the size of the company have a stronger influence them than is the case among male colleagues. By contrast, the management accountant's gender has virtually no influence on the formation of trust in the interaction between a manager and a management accountant.
Keywords: trust, manager, management accountant, gender, partial least squares
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